Paradise Corp has determined a standard labor cost per unit of $25 (0.50 hour $50 per hour). Last month, Paradise Incurred 976 direct labor hours for which it paid $26,108. The company produced and sold 2,600 units during the month Calculate the direct labor rate, efficiency, and spending variances. (Indicate the effect of each variance by selecting "F" for favorable. u for unfavorable, and "None" for no effect (I.e., zero variance). Round your intermediate calculations to 2 decimal places.) Direct Labor Rate Variance Direct Labor Efficiency Variance Total Direct Labor Spending Variance